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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Current session: 13 May 2021 to 7 March 2026
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Displaying 4689 contributions

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Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Kenneth Gibson

Thank you, minister, for that and for the amount of detail that the Scottish Government provides for spring and autumn budget revisions—there are 186 pages in the meeting papers document. Previously, we have seen a fraction of that. There has certainly been an improvement in transparency over the years, which is greatly appreciated.

The document says that the budget revision does not affect the Government’s spending plans. However, for the technical changes, we are talking about a net increase in the budget of £3,777.6 million. Based on that alone, it looks as though the budget is getting something in the region of a 5 per cent increase—more than that, in fact; it is more like 6 per cent. Can you talk us through those technical adjustments?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Kenneth Gibson

Okay. When you refer to factors that are outside your control, what are you talking about?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Kenneth Gibson

Craig Hoy, you can pop back in.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Kenneth Gibson

I have a few more questions. One issue that comes up every year is pensions. There is an increase of £115.7 million in forecast future NHS and teachers’ pension costs. I appreciate that it has no impact on the Scottish Government’s discretionary spend, but I wonder why there is a substantial underestimate of those costs every year—whether for the police, fire services, teachers or the NHS—given that we know when folk will retire. I have made that point on numerous occasions. There seems to be a huge adjustment in both the autumn and spring budget revisions.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Kenneth Gibson

I am not particularly convinced by that, but we will move on, as I have other things to raise.

The committee has raised many times—and the Government has done a lot of work to take into account—the fact that sums get moved every year, sometimes twice a year. It seems to me that it is the same sums that get moved every year.

For example, the transfer of £186.5 million from education and skills to local government, which falls within the finance and local government portfolio, is to support teacher numbers. Surely that amount should have been in the local government portfolio to start off with. We have this argument that there is policy and there is delivery, but seeing those changes distorts the budget lines. In 2026-27, will that figure be put in education and skills again, or will it be in the local government portfolio, which is where it should be?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Kenneth Gibson

If it is a set number, surely it should sit in the area where the policy will be delivered. It seems to me—and I am sure to other colleagues—to be an odd way of looking at it. If you know that a sum of money will be moved, it should ultimately sit in the area where it will be deployed.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Kenneth Gibson

Whether the figure is £186.5 million or £200 million, it should sit in the area where it will be deployed. It seems odd to put it in education and skills if it will always be spent by local government. The Government will not suddenly remove that £186.5 million, will it? The figure will either stay the same in the next financial year or go up. What is the point of having it in a portfolio if it will not be spent there and you know that it will be spent in a different portfolio? It doesnae make sense.

Two other examples come from transfers from health and social care to education and skills—one is £22.7 million for new medical places and the other is to support teaching fees. Again, those transfer figures are recirculated every year. It would make everything more transparent if the money were allocated to the portfolio where it is to be deployed.

11:45

I will make a couple of other points before we wind up. We have not touched on ScotWind today, although the committee has raised such issues a number of times previously. The finance update to us says:

“it is now possible to release £188 million of the planned draw down of ScotWind funding in-year to support the 2026-27 Scottish Budget and future years of the Spending Review.”

In the ABR, £341 million was committed from ScotWind, but that sum has been reduced to the one that I just mentioned. That is quite a substantial difference.

The ScotWind figures seem to always go up and down, with the funding being deployed, to an extent, as though it is part of the Scotland reserve. How much money is currently in the ScotWind fund? Does the Government intend to use that funding to more or less cushion resource spending in the future, or will it be used for capital spending, as was the original plan?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Kenneth Gibson

It is an accounting measure. Ultimately, does that mean that there has been a slowdown in the delivery of some city deals?

Finance and Public Administration Committee [Draft]

Legacy Issues (Public Administration)

Meeting date: 17 February 2026

Kenneth Gibson

Of course.

Finance and Public Administration Committee [Draft]

Legacy Issues (Public Administration)

Meeting date: 17 February 2026

Kenneth Gibson

There is also an argument, which others might raise, that it should be an independent committee. All the committees need to be covered effectively with members, so I suppose that it is about trying to get the optimum balance.